Travancore Cartons vs. The State Tax Officer - Kerala High Court, 04 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 04TH DAY OF OCTOBER 2019 / 12TH ASWINA, 1941 WP(C).No.26417 OF 2019(B) PETITIONER: TRAVANCORE CARTONS, 15/492, CO-OPERATIVE COLLEGE BUILDING, PIRAVOM, ERNAKULAM DISTRICT, REP. BY ITS MANAGING PARTNER, SUNITHA THOMAS. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA, ERNAKULAM DISTRICT- 686669. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM- 682015. 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA- 686669. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26417 OF 2019 -2-

JUDGMENT Against Ext.P1 series of assessment order for the years 2015- 2016, 2016-2017 under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 series of appeal together with Ext.P3 series of stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

The 2nd respondent shall consider and pass reasoned orders on Ext.P3 series of stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

WP(C).No.26417 OF 2019 -3-

Recovery steps pursuant to Ext.P4 series of Demand notice for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.26417 OF 2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 28.06.2019 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 28.06.2019 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 ORDER FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P2 A COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(A) ORDER FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. EXHIBIT P3 A COPY OF STAY PETITION FILED IN EXT.P2(A) APPEAL. EXHIBIT P4 COPY OF THE DEMAND NOTICE DATED 04.09.2019. EXHIBIT P4 A COPY OF THE DEMAND NOTICE DATED 04.09.2019.